(A) Every taxpayer shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this article.
(B) All such books and records shall, at all times during business hours, be subject to and available for inspection by the village.
(Ord. 2003-04-17, passed 4-21-2003)